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Session of 2000
          Substitute for HOUSE BILL No. 2702           By Committee on Agriculture           2-17          

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  9             AN  ACT concerning property taxation; exempting nursery and green-
10             house machinery and equipment; amending K.S.A. 1999 Supp. 79-201j
11             and repealing the existing section.
12      
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. K.S.A. 1999 Supp. 79-201j is hereby amended to read as
15       follows: 79-201j. The following described property, to the extent specified
16       by this section, shall be exempt from all property or ad valorem taxes
17       levied under the laws of the state of Kansas:
18             (a) All farm machinery and equipment. The term ``farm machinery
19       and equipment'' means that personal property actually and regularly used
20       in any farming or ranching operation. The term ``farm machinery and
21       equipment'' shall include: (1) Machinery and equipment comprising a
22       natural gas distribution system which is owned and operated by a non-
23       profit public utility described by K.S.A. 66-104c, and amendments
24       thereto, and which is operated predominantly for the purpose of provid-
25       ing fuel for the irrigation of land devoted to agricultural use; and (2) any
26       greenhouse which is not permanently affixed to real estate and which is
27       used for a farming or ranching operation. The term ``farming or ranching
28       operation'' shall include the operation of a feedlot and, the performing
29       of farm or ranch work for hire and the planting, cultivating and harvesting
30       of nursery or greenhouse products, or both, for sale or resale. The term
31       ``farm machinery and equipment'' shall not include any passenger vehicle,
32       truck, truck tractor, trailer, semitrailer or pole trailer, other than a farm
33       trailer, as the terms are defined by K.S.A. 8-126 and amendments thereto.
34             The provisions of this subsection shall apply to all taxable years com-
35       mencing after December 31, 1998 1999.
36             (b)  (1) All aquaculture machinery and equipment. The term ``aqua-
37       culture machinery and equipment'' means that personal property actually
38       and regularly used in any aquaculture operation. The term ``aquaculture
39       operation'' shall include the feeding out of aquatic plants and animals;
40       breeding, growing or rearing aquatic plants and animals; and selling or
41       transporting aquatic plants and animals. The term ``aquaculture machin-
42       ery and equipment'' shall not include any passenger vehicle, truck, truck
43       tractor, trailer, semitrailer or pole trailer.

2
  1             (2) All Christmas tree machinery and equipment. The term ``Christ-
  2       mas tree machinery and equipment'' means that personal property ac-
  3       tually and regularly used in any Christmas tree operation. The term
  4       ``Christmas tree operation'' shall include the planting, cultivating and har-
  5       vesting of Christmas trees; and selling or transporting Christmas trees.
  6       The term ``Christmas tree machinery and equipment'' shall not include
  7       any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole
  8       trailer.
  9             The provisions of this subsection shall apply to all taxable years com-
10       mencing after December 31, 1992. 
11       Sec.  2. K.S.A. 1999 Supp. 79-201j is hereby repealed.
12        Sec.  3. This act shall take effect and be in force from and after its
13       publication in the statute book.